Madras High Court
Madras High Court,Madras HC ,High court of Madras,Chennai High Court,Tamil Nadu High Court
Madras HC rules 60% Tax Rate for Demonetization Deposits u/s 115BBE applies Prospectively from 01.04.2017, Orders 30% Tax Reassessment [Read Order]
In a recent ruling, the Madurai Bench of Madras High Court ruled that the increased 60% tax rate under Section 115BBE of the Income Tax Act applies...
![[BREAKING] ITC Claims Permissible in GST Returns Filed On or Before 30th Nov 2021 for FYs 2017-18 to 2020-21: Madras HC rules in Light of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/gst-return-late-Filing-of-GST-return-GST-ITC-taxscan.jpg "[BREAKING] ITC Claims Permissible in GST Returns Filed On or Before 30th Nov 2021 for FYs 2017-18 to 2020-21: Madras HC rules in Light of Finance Act [Read Order]")
![Co-Insurance Premiums and Reinsurance Commissions Not Taxable following Inclusion of Items 9 and 10 in Schedule III of CGST Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-Madras-High-Court-GST-Act-Insurance-premiums-Tax-Reinsurance-Commissions-tax-TAXSCAN-1.jpg "Co-Insurance Premiums and Reinsurance Commissions Not Taxable following Inclusion of Items 9 and 10 in Schedule III of CGST Act: Madras HC [Read Order]")
![ITC in ECRL can be Utilised for making GST Appeal Pre-deposit u/s 107: Madras HC Clarifies in Ford India Ruling [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-High-Court-ITC-in-ECRL-Ford-India-GST-Case-Electronic-Credit-Ledger-ITC-taxscan.jpg "ITC in ECRL can be Utilised for making GST Appeal Pre-deposit u/s 107: Madras HC Clarifies in Ford India Ruling [Read Order]")
![GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-GST-Department-Madras-High-Court-Assessment-Order-GST-assessment-order-TAXSCAN.jpg "GST Dept Fails to Serve Assessment Order to New Registered Office Despite Being Informed: Madras HC Quashes Attachment Order Issued Later [Read Order]")
Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]
In a recent ruling, the Madras High Court has ruled that the service tax must be levied considering contract-specific basis between the service provider and the recipient. The bench was dealing with...
![Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-High-Court-Service-Tax-Madras-HC-service-tax-ruling-Contract-service-tax-TAXSCAN.jpg "Service Tax Must Be Levied on Contract-Specific Basis between Provider and Recipient: Madras HC [Read Order]")
Reassessment Proceedings cannot be Initiated without Completing Assessment : Madras HC [Read Order]
The Madras High Court ruled that the reassessment proceedings under Section 148 of Income Tax Act, 961 cannot be initiated without completing the assessment. The court also clarified that the notices...
Tax Reduction u/s 4 of TN Entry Tax Act is Available Even for Tax Paid under TNVAT Act: Madras HC [Read Order]
In a recent ruling, the Madras High Court has ruled that the Section 4 of the Tamil Nadu Tax on Entry of Goods into Local Areas Act, 2001, grants reduction in the tax liability even for the tax paid...
![Tax Reduction u/s 4 of TN Entry Tax Act is Available Even for Tax Paid under TNVAT Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-High-Court-Entry-Tax-Tamil-Nadu-Tamil-Nadu-Entry-Tax-taxscan.jpg "Tax Reduction u/s 4 of TN Entry Tax Act is Available Even for Tax Paid under TNVAT Act: Madras HC [Read Order]")
Expired Notification cannot be Extended: Madras HC directs Reassessment of Huawei Telecom's ADD on Imports from China within Valid Period [Read Order]
In a recent ruling, the Madras High Court held that an expired Anti-Dumping Duty ( ADD ) notification cannot be extended. The court directed a reassessment of Huawei Telecommunications's ADD on...
Cross-Examination Requests should not be Allowed without Substantive Reply on Merits to SCN: Madras HC to Customs Dept [Read Order]
In a recent ruling, the Madras High Court observed that cross-examination requests should not be entertained unless there is a substantive reply on the merits to the Show Cause Notice (SCN). The...
![Cross-Examination Requests should not be Allowed without Substantive Reply on Merits to SCN: Madras HC to Customs Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Cross-Examination-Requests-Allowed-Substantive-Reply-Merits-SCN-Madras-HC-Customs-Dept-taxscan.jpg "Cross-Examination Requests should not be Allowed without Substantive Reply on Merits to SCN: Madras HC to Customs Dept [Read Order]")
Reserve Transfers by NBFCs under RBI Act not Allowable Deduction in Computing Assessable Income: Madras HC [Read Order]
The Statutory Reserves transferred by the Non-Banking Financial Companies ( NBFCs ) under the Reserve Bank of India ( RBI ) Act is not allowable deduction computing assessable income under the...
